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Exhibit 12.2 Certification of Chief Financial Officer I, José Antonio Solbes, certify that: (vi)   I have reviewed
this annual report on Form 20-F of Maxcom
Telecomunicaciones, S.A. de C.V.; (vii)   Based
on my knowledge, this annual report does not contain any
untrue statement of a material fact or omit to state a material fact necessary
to make the statements made, in light of the circumstances under which such
statements were made, not misleading with respect to the period covered by this
annual report; (viii)   Based on my knowledge, the financial statements, and other
financial information included in this annual report, fairly present in all
material respects the financial condition, results of operations and cash flows
of the company as of, and for, the periods presented in this annual report; (ix)   The
companys other certifying officer and I are responsible for
establishing and maintaining disclosure controls and procedures (as defined in
Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial
reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the
company and have: 3.     designed such disclosure controls and procedures,
or caused such disclosure controls and procedures to be designed under our
supervision, to ensure that material information relating to the company,
including its consolidated subsidiaries, is made known to us by others
within those entities, particularly during the period in which
this annual report is being prepared; 4.     designed
such internal control over financial reporting, or caused such internal control
over financial reporting to be designed under our supervision, to provide
reasonable assurance regarding the reliability of financial reporting and
the preparation of financial statements for external purposes in accordance
with generally accepted accounting principles; 5.     evaluated
the effectiveness of the companys disclosure controls and procedures and
presented in this annual report our conclusions about the effectiveness of the
disclosure controls and procedures as of the period covered by
this report based on such evaluation; and 6.     disclosed
in this report any change in the companys internal control over financial
reporting that occurred during the period covered by the annual report that
has materially affected, or is reasonably likely to materially
affect, the companys internal control over financial reporting; and (x)   The
companys other certifying officer and I have disclosed, based on
our most recent evaluation of internal control over financial reporting, to the
companys auditors and the audit committee of companys board of directors (or
persons performing the equivalent function): 7.     all
significant deficiencies and material weaknesses in the design or operation
of internal control over financial reporting which are reasonably likely to adversely
affect the companys ability to record, process, summarize and
report financial information; and 8.     any
fraud, whether or not material, that involves management or other employees
who have a significant role in the companys internal control over financial reporting. /s/ JOSE ANTONIO SOLBESJosé Antonio SolbesChief Financial Officer Date: June 29, 2005